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PeerBasis
Compensation Comparability Determination

Higher Power Garage

Executive Director / CEO

EIN 850605889
MO · NTEE M42
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa Potts, Executive Director / CEO ($8,493) against every comparable organization that fit the selection criteria — 339 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Teresa Potts — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

339 organizations qualified on sector, size, and geography 339 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7 total compensation of comparable organizations → $287,831 $8,493
$90810th
$3,49825th
$14,463Median
$54,05675th
$86,26090th
$8,493This org · 42nd
p10$908
p25$3,498
p50$14,463
p75$54,056
p90$86,260
$8,493

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Fire Family Foundation CA$411,372 Chariman $36,974 $30,144 2024
North Mankato Firefighter's MN$413,157 President $599 $559 2024
Bike Utah UT$414,065 Co Exec. Dir $85,373 $82,497 2024
Tyler County Emergency Squad Unit 1 WV$407,095 President $677 $713 2023
Louisiana Troopers Charities Inc LA$407,070 Executive Director $13,798 $14,345 2024
Grace's Place Inc MO$416,555 Executive Di $81,341 $83,744 2023
Pittsford Volunteer Fire NY$416,878 Chief $2,065 $1,762 2024
Shoemakersville Fire Company No 1 PA$416,935 President $15,062 $14,181 2024
Homeland Preparedness Project TX$405,069 Executive Director $79,310 $74,904 2024
Merrick Volunteer Fire Department Inc NY$417,894 Secretary $2,000 $1,757 2023
Franklin Township Fire Dept Inc NC$418,018 Treasurer $4,800 $4,821 2023
Sarpy County Safety Program Corporation NE$418,354 Treasurer $6,000 $6,273 2023
Community911 Training Inc MA$418,434 President & Treasurer $48,166 $42,073 2023
Northeast First Aid Corps PA$418,644 Administrator $76,455 $71,985 2024
Leaksville Volunteer Fire Dept NC$402,463 Secretary $40,636 $40,813 2023
The Saint James Fire Department Incorporated NY$420,150 Treasurer $13,277 $11,327 2024
Valley Splash Aquatics Inc CA$401,774 Ceo $108,843 $88,737 2024
Moon Twp Volunteer Fire Co PA$401,749 Treasurer $4,150 $3,907 2024
Pulaski Tri County Fire Department WI$421,774 Chief $17,726 $17,995 2023
Rebuilding Hope Inc GA$421,993 Executive Director $55,858 $54,594 2023
Fraternal Order Of Police IL$422,207 President $7,150 $6,833 2023
Little River Fire Department Inc NC$422,636 Vice President $5,369 $5,393 2023
California Energy Alliance CA$423,332 Executive Dir. $109,431 $91,851 2023
Rebuild Bay County Inc Fka Bay County Long Term Disaster Recov FL$398,977 Executive Director $118,000 $107,752 2023
Community Center Of St Bernard LA$397,956 Executive Dir. $62,500 $66,897 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MO cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default42nd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted41st

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Teresa Potts) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 339 similarly situated organizations (Same NTEE major group (M), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,493 is reasonable (approximately the 42nd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.